Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
30. Import of trade samples
Feedback & supportWhere dutiable goods are declared at the time of their importation to be bona fide trade samples, the Director‑General may allow such goods to be imported without payment of customs duty or excise duty subject to any conditions that the Director‑General considers fit to impose.
dutiable goods
“dutiable goods” means any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory;
In this section, “trade samples” means articles which are imported solely —
for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or
by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Singapore,and which are used solely for the purposes set out in paragraph (a) or (b) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore.